Utah Code > Title 35A > Chapter 4 – Employment Security Act

		Sections
Part 1	General Provisions	35A-4-101 – 35A-4-108
Part 2	Definitions	35A-4-201 – 35A-4-208
Part 3	Contributions	35A-4-301 – 35A-4-314
Part 4	Benefits and Eligibility	35A-4-401 – 35A-4-407
Part 5	Administration and Funds	35A-4-501 – 35A-4-509

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Terms Used In Utah Code > Title 35A > Chapter 4 - Employment Security Act

Account: means an arrangement under a terms of service agreement in which a custodian carries, maintains, processes, receives, or stores a digital asset of the user or provides goods or services to the user. See Utah Code 75A-6-102
Accounting period: includes a part of a calendar year or another period of 12 calendar months or approximately 12 calendar months that begins when an income interest begins or ends when an income interest ends. See Utah Code 75A-5-102
Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
Adult: means an individual who is:
(1)(a) at least 18 years old; or
(1)(b) an emancipated minor. See Utah Code 75A-3-101
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
Agent: means an attorney in fact granted authority under a durable or nondurable power of attorney. See Utah Code 75A-6-102
Agent: includes an original agent, coagent, successor agent, and person to which an agent's authority is delegated. See Utah Code 75A-2-102
Agent: means an adult designated in an advance health care directive to make health care decisions for the declarant. See Utah Code 75A-3-101
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Amortization: Paying off a loan by regular installments.
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
Applicable value: means the amount of the net fair market value of a trust taken into account under Section 75A-5-307. See Utah Code 75A-5-301
Appointee: means a person to which a powerholder makes an appointment of appointive property. See Utah Code 75A-4-102
Appointive property: means the property or property interest subject to a power of appointment. See Utah Code 75A-4-102
Appraisal: A determination of property value.
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
APRN: means an individual who is:
     (4)(a) certified or licensed as an advance practice registered nurse under Subsection 58-31b-301(2)(e);
     (4)(b) an independent practitioner; and
     (4)(c) acting within the scope of practice for that individual, as provided by law, rule, and specialized certification and training in that individual's area of practice. See Utah Code 75A-3-101
Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
Arrest: Taking physical custody of a person by lawful authority.
Asset-backed security: includes rights or other assets that ensure the servicing or timely distribution of proceeds to the holder of the asset-backed security. See Utah Code 75A-5-102
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
base period: means the first four of the last five completed calendar quarters next preceding the first day of the individual's benefit year with respect to any individual whose benefit year commences on or after January 5, 1986. See Utah Code 35A-4-201
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Beneficiary: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Beneficiary: includes :
     (3)(a) for a trust:
          (3)(a)(i) a current beneficiary, including a current income beneficiary and a beneficiary that may receive only principal;
          (3)(a)(ii) a remainder beneficiary; and
          (3)(a)(iii) any other successor beneficiary;
     (3)(b) for an estate, an heir and devisee; and
     (3)(c) for a life estate or term interest, a person that holds a life estate, term interest, or remainder, or other interest following a life estate or term interest. See Utah Code 75A-5-102
Beneficiary designation: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Benefit cost rate: means benefit costs of all individuals paid in a calendar year, as defined in Subsection (2), including the state's share of extended benefit costs, divided by the total wages paid by all employers subject to contributions in the same calendar year, calculated to four decimal places, disregarding the remaining fraction, if any. See Utah Code 35A-4-301
Benefit costs: means the net money payments made to individuals who were employed by employers subject to contributions, excluding extended benefit costs, as provided in this chapter with respect to unemployment. See Utah Code 35A-4-301
Benefit year: means the 52 consecutive week period beginning with the first week with respect to which an individual files for benefits and is found to have an insured status. See Utah Code 35A-4-201
Benefits: means the money payments payable to an individual as provided in this chapter with respect to the individual's unemployment. See Utah Code 35A-4-201
Best interest: means that the benefits to the individual resulting from a treatment outweigh the burdens to the individual resulting from the treatment, taking into account:
     (5)(a) the effect of the treatment on the physical, emotional, and cognitive functions of the individual;
     (5)(b) the degree of physical pain or discomfort caused to the individual by the treatment or the withholding or withdrawal of treatment;
     (5)(c) the degree to which the individual's medical condition, the treatment, or the withholding or withdrawal of treatment, result in a severe and continuing impairment of the dignity of the individual by subjecting the individual to humiliation and dependency;
     (5)(d) the effect of the treatment on the life expectancy of the individual;
     (5)(e) the prognosis of the individual for recovery with and without the treatment;
     (5)(f) the risks, side effects, and benefits of the treatment, or the withholding or withdrawal of treatment; and
     (5)(g) the religious beliefs and basic values of the individual receiving treatment, to the extent these may assist the decision maker in determining the best interest. See Utah Code 75A-3-101
Blanket-exercise clause: includes a clause that:
          (3)(b)(i) expressly uses the words "any power" in exercising any power of appointment the powerholder has;
          (3)(b)(ii) expressly uses the words "any property" in appointing any property over which the powerholder has a power of appointment; or
          (3)(b)(iii) disposes of all property subject to disposition by the powerholder. See Utah Code 75A-4-102
Bond: means :
     (3)(a) a written obligation to repay borrowed money, whether denominated a bond, note, warrant, certificate of indebtedness, or otherwise; and
     (3)(b) a lease agreement, installment purchase agreement, or other agreement that:
          (3)(b)(i) includes an obligation by the district to pay money; and
          (3)(b)(ii) the district's board of trustees, in its discretion, treats as a bond for purposes of Title 11, Chapter 14, Local Government Bonding Act, or Title 11, Chapter 27, Utah Refunding Bond Act. See Utah Code 17B-1-102
Breach of trust: includes a violation by a trust director or trustee of a duty imposed on the director or trustee by the terms of the trust, this chapter, or the law of this state other than this chapter pertaining to trusts. See Utah Code 75-12-102
Budget: means a plan of financial operations for a fiscal year which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them, and may refer to the budget of a particular fund for which a budget is required by law or it may refer collectively to the budgets for all such funds. See Utah Code 17B-1-601
Calendar quarter: means the period of three consecutive months ending on March 31, June 30, September 30, or December 31, or the equivalent, as the department may by rule prescribe. See Utah Code 35A-4-201
Capacity to appoint an agent: means that the adult understands the consequences of appointing a particular individual as agent. See Utah Code 75A-3-101
Carries: means engages in the transmission of an electronic communication. See Utah Code 75A-6-102
Catalogue of electronic communications: means information that identifies each person with which a user has had an electronic communication, the time and date of the communication, and the electronic address of the person. See Utah Code 75A-6-102
Child: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Child: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-3-101
City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
Claims: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
Computation date: means July 1 of any year, beginning July 1, 1984. See Utah Code 35A-4-301
Conservator: includes a limited conservator. See Utah Code 75A-6-102
Conservator: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Content of an electronic communication: means information concerning the substance or meaning of the communication that:
     (6)(a) has been sent or received by a user;
     (6)(b) is in electronic storage by a custodian providing an electronic communication service to the public or is carried or maintained by a custodian providing a remote computing service to the public; and
     (6)(c) is not readily accessible to the public. See Utah Code 75A-6-102
Contract: A legal written agreement that becomes binding when signed.
Contribution: means the money payments required by this chapter to be made into the Unemployment Compensation Fund by any employing unit on account of having individuals in its employ. See Utah Code 35A-4-201
Contribution year: means any calendar year beginning on January 1 and ending on December 31. See Utah Code 35A-4-301
Conviction: A judgement of guilt against a criminal defendant.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Counterclaim: A claim that a defendant makes against a plaintiff.
Court: means a court with jurisdiction under Title 78A, Judiciary and Judicial Administration. See Utah Code 75A-6-102
Court: means any of the courts of record in this state having jurisdiction in matters relating to the affairs of decedents. See Utah Code 75-1-201 v2
Court: means a court in this state with jurisdiction over a trust or estate, or a life estate or other term interest described in Subsection 75A-5-103(2). See Utah Code 75A-5-102
Current income beneficiary: means a beneficiary to which a fiduciary may distribute net income, even if the fiduciary also may distribute principal to the beneficiary. See Utah Code 75A-5-102
Current year: means the fiscal year in which a budget is prepared and adopted, which is the fiscal year next preceding the budget year. See Utah Code 17B-1-601
Custodian: means a person that carries, maintains, processes, receives, or stores a digital asset of a user. See Utah Code 75A-6-102
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
Decedent: A deceased person.
Declarant: means an adult who has completed and signed or directed the signing of an advance health care directive. See Utah Code 75A-3-101
Deed: The legal instrument used to transfer title in real property from one person to another.
Default surrogate: means the adult who may make decisions for an individual when either:
(9)(a) an agent or guardian has not been appointed; or
(9)(b) an agent is not able, available, or willing to make decisions for an adult. See Utah Code 75A-3-101
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Deficit: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
Department: means the Department of Workforce Services created in Section 35A-1-103. See Utah Code 35A-1-102
Dependent: A person dependent for support upon another.
Descendant: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Descendant: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-4-102
Designated recipient: means a person chosen by a user using an online tool to administer digital assets of the user. See Utah Code 75A-6-102
Digital asset: means an electronic record in which an individual has a right or interest. See Utah Code 75A-6-102
Directed trust: means a trust for which the terms of the trust grant a power of direction. See Utah Code 75-12-102
Directed trustee: means a trustee that is subject to a trust director's power of direction. See Utah Code 75-12-102
Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
Distribution: means a payment or transfer by a fiduciary to a beneficiary in the beneficiary's capacity as a beneficiary, made under the terms of the trust, without consideration other than the beneficiary's right to receive the payment or transfer under the terms of the trust. See Utah Code 75A-5-102
Division: means the Unemployment Insurance Division. See Utah Code 35A-4-201
Docket: A log containing brief entries of court proceedings.
Donee: The recipient of a gift.
Donor: The person who makes a gift.
Donor: means a person that creates a power of appointment. See Utah Code 75A-4-102
Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Utah Code 75A-6-102
Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Utah Code 75A-2-102
Electronic communication service: means a custodian that provides to a user the ability to send or receive an electronic communication. See Utah Code 75A-6-102
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
Emergency medical services provider: means a person that is licensed, designated, or certified under Title 53, Chapter 2d, Emergency Medical Services Act. See Utah Code 75A-3-101
employer: means :
     (1)(a) an individual or employing unit which employs one or more individuals for some portion of a day during a calendar year, or that, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, under the act, to be an employer;
     (1)(b) an employing unit that, having become an employer under Subsection (1)(a), has not, under Sections 35A-4-303 and 35A-4-310, ceased to be an employer subject to this chapter; or
     (1)(c) for the effective period of its election under Subsection 35A-4-310(3), an employing unit that has elected to become fully subject to this chapter. See Utah Code 35A-4-203
Employing unit: means :
          (1)(a)(i) any individual or type of organization that has or subsequent to January 1, 1935, had one or more individuals performing services for it within the state including any:
               (1)(a)(i)(A) partnership;
               (1)(a)(i)(B) association;
               (1)(a)(i)(C) trust;
               (1)(a)(i)(D) estate;
               (1)(a)(i)(E) joint stock company;
               (1)(a)(i)(F) insurance company;
               (1)(a)(i)(G) limited liability company;
               (1)(a)(i)(H) limited liability partnership;
               (1)(a)(i)(I) joint venture;
               (1)(a)(i)(J) corporation, whether domestic or foreign;
               (1)(a)(i)(K) the receiver, trustee in bankruptcy, trustee or successor of any entity listed in Subsections (1)(a)(i)(A) through (J);
               (1)(a)(i)(L) the legal representative of a deceased person; or
               (1)(a)(i)(M) a tribal unit; or
          (1)(a)(ii) any properly and legally registered professional employer organization as defined by Section 31A-40-102. See Utah Code 35A-4-202
Employment office: means a free public employment office or branch operated by this or any other state as a part of a state-controlled system of public employment offices or by a federal agency charged with the administration of an unemployment compensation program or free public employment offices. See Utah Code 35A-4-201
Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Escrow: Money given to a third party to be held for payment until certain conditions are met.
Estate: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-6-102
Estate: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Estate: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-3-101
Estate: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-4-102
Estate: includes the property of the decedent as the estate is originally constituted and the property of the estate as it exists at any time during administration. See Utah Code 75A-5-102
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Executive director: means the executive director of the department appointed under Section 35A-1-201. See Utah Code 35A-1-102
Executor: A male person named in a will to carry out the decedent
Executor: includes "administrator" when the subject matter justifies the use. See Utah Code 68-3-12.5
Express unitrust: means a trust for which, under the terms of the trust without regard to this part, income or net income is permitted or required to be calculated as a unitrust amount. See Utah Code 75A-5-301
Extended benefits: has the meaning specified in Subsection 35A-4-402(7)(f). See Utah Code 35A-4-201
Fair Debt Collection Practices Act: The Fair Debt Collection Practices Act is a set of United States statutes added as Title VIII of the Consumer Credit Protection Act. Its purpose is to ensure ethical practices in the collection of consumer debts and to provide consumers with an avenue for disputing and obtaining validation of debt information in order to ensure the information's accuracy. It is often used in conjunction with the Fair Credit Reporting Act. ^{Source: OCC}
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
federal executive agency: means an executive agency, as defined in Utah Code 35A-4-203
Fiduciary: A trustee, executor, or administrator.
Fiduciary: means an original, additional, or successor personal representative, conservator, guardian, agent, or trustee. See Utah Code 75A-6-102
Fiduciary: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Fiduciary: includes :
     (8)(a) a trustee, trust director as defined in Section 75-12-102, personal representative, life tenant, holder of a term interest, and person acting under a delegation from a fiduciary;
     (8)(b) a person that holds property for a successor beneficiary whose interest may be affected by an allocation of receipts and expenditures between income and principal; and
     (8)(c) if there are two or more co-fiduciaries, all co-fiduciaries acting under the terms of the trust and applicable law. See Utah Code 75A-5-102
Fiduciary: means :
     (1)(a) a trustee under any trust, expressed, implied, resulting or constructive;
     (1)(b) an executor;
     (1)(c) an administrator;
     (1)(d) a guardian;
     (1)(e) a conservator;
     (1)(f) a curator;
     (1)(g) a receiver;
     (1)(h) a trustee in bankruptcy;
     (1)(i) an assignee for the benefit of creditors;
     (1)(j) a partner;
     (1)(k) an agent;
     (1)(l) an officer of a corporation, public or private;
     (1)(m) a public officer; or
     (1)(nn) any other person acting in a fiduciary capacity for any person, trust, or estate. See Utah Code 75A-1-201
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Fiscal year: means the year beginning with July 1 of one year and ending June 30 of the next year. See Utah Code 35A-4-301
Franchise: means the same as that term is defined in Utah Code 35A-4-203
Franchisee: means the same as that term is defined in Utah Code 35A-4-203
Franchisor: means the same as that term is defined in Utah Code 35A-4-203
Fraud: Intentional deception resulting in injury to another.
Fund: means the Unemployment Compensation Fund established by this chapter. See Utah Code 35A-4-201
Fund: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
Fund balance: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
General fund: is a s defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor. See Utah Code 17B-1-601
General power of appointment: means a power of appointment exercisable in favor of the powerholder, the powerholder's estate, a creditor of the powerholder, or a creditor of the powerholder's estate. See Utah Code 75A-4-102
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Gift-in-default clause: means a clause identifying a taker in default of appointment. See Utah Code 75A-4-102
Good faith: means honesty in fact. See Utah Code 75A-2-102
Good faith: means something is in fact done honestly regardless of whether it is done negligently or not. See Utah Code 75A-1-201
Governmental funds: means the general fund, special revenue fund, debt service fund, and capital projects fund of a special district. See Utah Code 17B-1-601
Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Guardian: includes a limited guardian. See Utah Code 75A-6-102
Guardian: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Guardian: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-3-101
Guardian: includes a person who:
(14)(a) qualifies as a guardian of a minor or incapacitated person pursuant to testamentary or court appointment; or
(14)(b) is appointed by a court to manage the estate of a minor or incapacitated person. See Utah Code 68-3-12.5
Health care: means any care, treatment, service, or procedure to improve, maintain, diagnose, or otherwise affect an individual's physical or mental condition. See Utah Code 75A-3-101
Health care decision making capacity: means an adult's ability to make an informed decision about receiving or refusing health care, including:
     (16)(a) the ability to understand the nature, extent, or probable consequences of health status and health care alternatives;
     (16)(b) the ability to make a rational evaluation of the burdens, risks, benefits, and alternatives of accepting or rejecting health care; and
     (16)(c) the ability to communicate a decision. See Utah Code 75A-3-101
Health care facility: means :
(17)(a) a health care facility as defined in Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection; and
(17)(b) private offices of physicians, dentists, and other health care providers licensed to provide health care under Title 58, Occupations and Professions. See Utah Code 75A-3-101
Health care provider: means the same as that term is defined in Section 78B-3-403, except that "health care provider" does not include an emergency medical services provider. See Utah Code 75A-3-101
Hospital: means an institution that is licensed, certified, or approved by the Department of Health as a hospital. See Utah Code 35A-4-202
Impermissible appointee: means a person that is not a permissible appointee. See Utah Code 75A-4-102
Incapacitated: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-3-101
Incapacity: means the inability of an individual to manage property or business affairs because the individual:
     (14)(a) has an impairment in the ability to receive and evaluate information or make or communicate decisions even with the use of technological assistance; or
     (14)(b) is:
          (14)(b)(i) missing;
          (14)(b)(ii) detained, including incarcerated in a penal system; or
          (14)(b)(iii) outside the United States and unable to return. See Utah Code 75A-2-102
Incapacity: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-3-101
Income: includes a part of receipts from a sale, exchange, or liquidation of a principal asset to the extent provided in Part 4, Allocation of Receipts. See Utah Code 75A-5-102
Income interest: includes the right of a current beneficiary to use property held by a fiduciary. See Utah Code 75A-5-102
Income trust: means a trust that is not a unitrust. See Utah Code 75A-5-301
Independent person: means a person that is not:
     (11)(a) for a trust:
          (11)(a)(i) a qualified beneficiary as determined under Section 75-7-103;
          (11)(a)(ii) a settlor of the trust; or
          (11)(a)(iii) an individual whose legal obligation to support a beneficiary may be satisfied by a distribution from the trust;
     (11)(b) for an estate, a beneficiary;
     (11)(c) a spouse, parent, brother, sister, or issue of an individual described in Subsection (11)(a) or (b);
     (11)(d) a corporation, partnership, limited liability company, or other entity in which persons described in Subsections (11)(a) through (c), in the aggregate, have voting control; or
     (11)(e) an employee of a person described in Subsection (11)(a), (b), (c), or (d). See Utah Code 75A-5-102
Information: means data, text, images, videos, sounds, codes, computer programs, software, databases, or the like. See Utah Code 75A-6-102
Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
Instrument: means a record. See Utah Code 75A-4-102
Insured average annual wage: means on or before the 15th day of May of each year, the total wages of insured workers for the preceding calendar year, divided by the average monthly number of insured workers, determined by dividing by 12 the total insured workers for the preceding calendar year as determined under the rules of the department calculated to two decimal places, disregarding any fraction of one cent. See Utah Code 35A-4-201
Insured average fiscal year wage: means on or before the 15th day of November of each year, the total wages of insured workers for the preceding fiscal year, divided by the average monthly number of insured workers, determined by dividing by 12 the total insured workers for the preceding fiscal year as determined under the rules of the department calculated to two decimal places, disregarding any fraction of one cent. See Utah Code 35A-4-201
Insured average fiscal year weekly wage: means the insured average fiscal year wage determined in Subsection (11), divided by 52, calculated to two decimal places, disregarding any fraction of one cent. See Utah Code 35A-4-201
Insured status: means that an individual has, during the individual's base-period, performed services and earned wages in employment sufficient to qualify for benefits under Section 35A-4-403. See Utah Code 35A-4-201
Insured work: means employment for an employer, as defined in Section 35A-4-203. See Utah Code 35A-4-201
Inter vivos: Transfer of property from one living person to another living person.
Intestate: Dying without leaving a will.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Land: includes :
     (18)(a) land;
     (18)(b) a tenement;
     (18)(c) a hereditament;
     (18)(d) a water right;
     (18)(e) a possessory right; and
     (18)(f) a claim. See Utah Code 68-3-12.5
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Lease: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Lien: A claim against real or personal property in satisfaction of a debt.
Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
Life sustaining care: means any medical intervention, including procedures, administration of medication, or use of a medical device, that maintains life by sustaining, restoring, or supplanting a vital function. See Utah Code 75A-3-101
Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
Mandatory income interest: means the right of a current income beneficiary to receive net income that the terms of the trust require the fiduciary to distribute. See Utah Code 75A-5-102
Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
Minor: means an individual who:
(22)(a) is under 18 years old; and
(22)(b) is not an emancipated minor. See Utah Code 75A-3-101
Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
Mortgage: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Net income: includes an adjustment from principal to income under Section 75A-5-203. See Utah Code 75A-5-102
New employer: means any employer who has been an employer as defined in this chapter and whose account has been chargeable with benefits for less than one fiscal year immediately preceding the computation date. See Utah Code 35A-4-301
Nongeneral power of appointment: includes a special power of appointment, a limited power of appointment, or similar terminology that is used in an instrument creating a power that does not grant powers making it a general power of appointment. See Utah Code 75A-4-102
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Online tool: means an electronic service provided by a custodian that allows the user, in an agreement distinct from the terms of service agreement between the custodian and user, to provide directions for disclosure or nondisclosure of digital assets to a third person. See Utah Code 75A-6-102
Order for life sustaining treatment: means an order related to life sustaining treatment, on a form designated by the Department of Health and Human Services under Section 75-3-106, that gives direction to health care providers, health care facilities, and emergency medical services providers regarding the specific health care decisions of the individual to whom the order relates. See Utah Code 75A-3-101
Organization: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Parent: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-3-101
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Payroll: means total wages. See Utah Code 35A-4-301
Permissible appointee: means a person in whose favor a powerholder may exercise a power of appointment. See Utah Code 75A-4-102
Person: means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency, instrumentality, or other legal entity. See Utah Code 75-12-102
Person: means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency, instrumentality, or other legal entity. See Utah Code 75A-6-102
Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Utah Code 75A-2-102
Person: means an individual, estate, trust, business or nonprofit entity, public corporation, government or governmental subdivision, agency, instrumentality, or other legal entity. See Utah Code 75A-4-102
Person: means :
     (14)(a) an individual;
     (14)(b) an estate;
     (14)(c) a trust;
     (14)(d) a business or nonprofit entity;
     (14)(e) a public corporation, government or governmental subdivision, agency, or instrumentality; or
     (14)(f) any other legal entity. See Utah Code 75A-5-102
Person: means :
     (24)(a) an individual;
     (24)(b) an association;
     (24)(c) an institution;
     (24)(d) a corporation;
     (24)(e) a company;
     (24)(f) a trust;
     (24)(g) a limited liability company;
     (24)(h) a partnership;
     (24)(i) a political subdivision;
     (24)(j) a government office, department, division, bureau, or other body of government; and
     (24)(k) any other organization or entity. See Utah Code 68-3-12.5
Personal property: All property that is not real property.
Personal property: includes :
     (25)(a) money;
     (25)(b) goods;
     (25)(c) chattels;
     (25)(d) effects;
     (25)(e) evidences of a right in action;
     (25)(f) a written instrument by which a pecuniary obligation, right, or title to property is created, acknowledged, transferred, increased, defeated, discharged, or diminished; and
     (25)(g) a right or interest in an item described in Subsections (25)(a) through (f). See Utah Code 68-3-12.5
Personal representative: means an executor, administrator, special administrator as defined in Section 75-1-201, or person that performs substantially the same function under the law of this state other than this chapter. See Utah Code 75A-6-102
Personal representative: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Personal representative: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-3-101
Personal representative: means an executor, administrator, successor personal representative, special administrator, or person that performs substantially the same function with respect to an estate under the law governing the person's status. See Utah Code 75A-5-102
Petition: means a written request to the court for an order after notice. See Utah Code 75-1-201 v2
Physician: means a physician and surgeon or osteopathic surgeon licensed under Title 58, Chapter 67, Utah Medical Practice Act or Chapter 68, Utah Osteopathic Medical Practice Act. See Utah Code 75A-3-101
Physician assistant: means an individual licensed as a physician assistant under Title 58, Chapter 70a, Utah Physician Assistant Act. See Utah Code 75A-3-101
Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
Power of appointment: means a power that enables a powerholder acting in a nonfiduciary capacity to designate a recipient of an interest in, or another power of appointment over, the appointive property. See Utah Code 75A-4-102
Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
Power of attorney: means a record that grants an agent authority to act in the place of a principal. See Utah Code 75A-6-102
Power of attorney: means a writing or other record that grants authority to an agent to act in the place of the principal, whether or not the term power of attorney is used. See Utah Code 75A-2-102
Power of direction: includes a power over the investment, management, or distribution of trust property or other matters of trust administration. See Utah Code 75-12-102
Powerholder: means a person in whom a donor creates a power of appointment. See Utah Code 75A-4-102
Presently exercisable general power of appointment: includes a power of appointment not exercisable until the occurrence of a specified event, the satisfaction of an ascertainable standard, or the passage of a specified period only after the occurrence of the specified event, the satisfaction of the ascertainable standard, or the passage of the specified period. See Utah Code 75A-2-102
Presently exercisable power of appointment: includes a power of appointment not exercisable until the occurrence of a specified event, the satisfaction of an ascertainable standard, or the passage of a specified time only after:
          (17)(b)(i) the occurrence of the specified event;
          (17)(b)(ii) the satisfaction of the ascertainable standard; or
          (17)(b)(iii) the passage of the specified time. See Utah Code 75A-4-102
Principal: means an individual who grants authority to an agent in a power of attorney. See Utah Code 75A-6-102
Principal: means an individual who grants authority to an agent in a power of attorney. See Utah Code 75A-2-102
Principal: means property held in trust for distribution to, production of income for, or use by a current or successor beneficiary. See Utah Code 75A-5-102
Principal: means a person to whom a fiduciary owes an obligation. See Utah Code 75A-1-201
Probate: Proving a will
Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
Property: includes both real and personal property or any interest therein and means anything that may be the subject of ownership. See Utah Code 75-1-201 v2
Property: means anything that may be the subject of ownership, whether real or personal, or legal or equitable, or any interest or right therein. See Utah Code 75A-2-102
Property: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-4-102
Property: includes both real and personal property. See Utah Code 68-3-12.5
Public assistance: means :
     (10)(a) services or benefits provided under Chapter 3, Employment Support Act;
     (10)(b) medical assistance provided under Title 26B, Chapter 3, Health Care - Administration and Assistance;
     (10)(c) foster care maintenance payments provided from the General Fund or under Title IV-E of the Social Security Act;
     (10)(d) SNAP benefits; and
     (10)(e) any other public funds expended for the benefit of a person in need of financial, medical, food, housing, or related assistance. See Utah Code 35A-1-102
Qualified employer: means any employer who was an employer as defined in this chapter during each quarter of the prior fiscal year immediately preceding the computation date. See Utah Code 35A-4-301
Qualifying period: means the four fiscal years immediately preceding the contribution year on or after January 1, 1985. See Utah Code 35A-4-301
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
real property: includes :
     (31)(a) land;
     (31)(b) a tenement;
     (31)(c) a hereditament;
     (31)(d) a water right;
     (31)(e) a possessory right; and
     (31)(f) a claim. See Utah Code 68-3-12.5
Reasonably available: means :
(28)(a) readily able to be contacted without undue effort; and
(28)(b) willing and able to act in a timely manner considering the urgency of the circumstances. See Utah Code 75A-3-101
Recess: A temporary interruption of the legislative business.
Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Utah Code 75A-6-102
Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Utah Code 75A-2-102
Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Utah Code 75A-4-102
Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Utah Code 75A-5-102
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Remote computing service: means a custodian that provides to a user computer processing services or the storage of digital assets by means of an electronic communications system, as defined in Utah Code 75A-6-102
Reserve: means that amount of money in the fund which has been appropriated or is subject to appropriation by the Legislature, exclusive of money transferred to the fund under the Federal Employment Security Administrative Financing Act of 1954, Utah Code 35A-4-301
Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
Security: includes any note, stock, treasury stock, bond, debenture, evidence of indebtedness, certificate of interest, or participation in an oil, gas, or mining title or lease or in payments out of production under such a title or lease, collateral trust certificate, transferable share, voting trust certificate, and, in general, any interest or instrument commonly known as a security, or any certificate of interest or participation, any temporary or interim certificate, receipt, or certificate of deposit for, or any warrant or right to subscribe to or purchase, any of the foregoing. See Utah Code 75-1-201 v2
Security: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Service of process: The service of writs or summonses to the appropriate party.
Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
Settlor: means the same as that term is defined in Section 75-7-103. See Utah Code 75-12-102
Settlor: means the same as that term is defined in Section 75-7-103. See Utah Code 75A-5-102
Sign: means , with present intent to authenticate or adopt a record:
(26)(a) to execute or adopt a tangible symbol; or
(26)(b) to attach to or logically associate with the record an electronic sound, symbol, or process. See Utah Code 75A-2-102
Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
SNAP: means the federal "Supplemental Nutrition Assistance Program" under Title 7, U. See Utah Code 35A-1-102
SNAP benefits: means a financial benefit, coupon, or privilege available under SNAP. See Utah Code 35A-1-102
Special assessment: means an assessment levied against property to pay all or a portion of the costs of making improvements that benefit the property. See Utah Code 17B-1-102
Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
     (31)(a) this chapter; or
     (31)(b)
          (31)(b)(i) this chapter; and
          (31)(b)(ii)
               (31)(b)(ii)(A) Chapter 2a, Part 1, Cemetery Maintenance District Act;
               (31)(b)(ii)(B) Chapter 2a, Part 2, Drainage District Act;
               (31)(b)(ii)(C) Chapter 2a, Part 3, Fire Protection District Act;
               (31)(b)(ii)(D) Chapter 2a, Part 4, Improvement District Act;
               (31)(b)(ii)(E) Chapter 2a, Part 5, Irrigation District Act;
               (31)(b)(ii)(F) Chapter 2a, Part 6, Metropolitan Water District Act;
               (31)(b)(ii)(G) Chapter 2a, Part 7, Mosquito Abatement District Act;
               (31)(b)(ii)(H) Chapter 2a, Part 8, Public Transit District Act;
               (31)(b)(ii)(I) Chapter 2a, Part 9, Service Area Act;
               (31)(b)(ii)(J) Chapter 2a, Part 10, Water Conservancy District Act;
               (31)(b)(ii)(K) Chapter 2a, Part 11, Municipal Services District Act; or
               (31)(b)(ii)(L) Chapter 2a, Part 13, Infrastructure Financing Districts. See Utah Code 17B-1-102
Special tax benefit: means :
     (19)(a) exclusion of a transfer to a trust from gifts described in Section 2503(b) of the Internal Revenue Code because of the qualification of an income interest in the trust as a present interest in property;
     (19)(b) status as a qualified subchapter S trust described in Section 1361(d)(3) of the Internal Revenue Code at a time the trust holds stock of an S corporation described in Section 1361(a)(1) of the Internal Revenue Code;
     (19)(c) an estate or gift tax marital deduction for a transfer to a trust under Section 2056 or 2523 of the Internal Revenue Code that depends or depended in whole or in part on the right of the settlor's spouse to receive the net income of the trust;
     (19)(d) exemption in whole or in part of a trust from the federal generation-skipping transfer tax imposed by Section 2601 of the Internal Revenue Code because the trust was irrevocable on September 25, 1985, if there is any possibility that:
          (19)(d)(i) a taxable distribution, as defined in Section 2612(b) of the Internal Revenue Code, could be made from the trust; or
          (19)(d)(ii) a taxable termination, as defined in Section 2612(a) of the Internal Revenue Code, could occur with respect to the trust; or
     (19)(e) an inclusion ratio, as defined in Section 2642(a) of the Internal Revenue Code, of the trust which is less than one, if there is any possibility that:
          (19)(e)(i) a taxable distribution, as defined in Section 2612(b) of the Internal Revenue Code, could be made from the trust; or
          (19)(e)(ii) a taxable termination, as defined in Section 2612(a) of the Internal Revenue Code, could occur with respect to the trust. See Utah Code 75A-5-102
Specific-exercise clause: means a clause in an instrument that specifically refers to and exercises a particular power of appointment. See Utah Code 75A-4-102
State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Utah Code 75-12-102
State: includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See Utah Code 35A-4-201
State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Utah Code 75A-2-102
State: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-3-101
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
Statute: A law passed by a legislature.
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
Stocks and bonds: means stocks, bonds, mutual funds, and all other types of securities and financial instruments, whether held directly, indirectly, or in any other manner. See Utah Code 75A-2-102
Subpoena: A command to a witness to appear and give testimony.
Substituted judgment: means the standard to be applied by a surrogate when making a health care decision for an adult who previously had the capacity to make health care decisions, which requires the surrogate to consider:
     (30)(a) specific preferences expressed by the adult:
          (30)(a)(i) when the adult had the capacity to make health care decisions; and
          (30)(a)(ii) at the time the decision is being made;
     (30)(b) the surrogate's understanding of the adult's health care preferences;
     (30)(c) the surrogate's understanding of what the adult would have wanted under the circumstances; and
     (30)(d) to the extent that the preferences described in Subsections (30)(a) through (c) are unknown, the best interest of the adult. See Utah Code 75A-3-101
Successive interest: means the interest of a successor beneficiary. See Utah Code 75A-5-102
Successor beneficiary: means a person entitled to receive income or principal or to use property when an income interest or other current interest ends. See Utah Code 75A-5-102
Surrogate: means a health care decision maker who is:
     (31)(a) an appointed agent;
     (31)(b) a default surrogate under the provisions of Section 75A-3-203; or
     (31)(c) a guardian. See Utah Code 75A-3-101
Taker in default of appointment: means a person that takes all or part of the appointive property to the extent the powerholder does not effectively exercise the power of appointment. See Utah Code 75A-4-102
Taxable wages: means all remuneration paid by an employer to employees for insured work that is subject to unemployment insurance contributions. See Utah Code 35A-4-301
Terms of a trust: means :
     (8)(a) subject to Subsection (8)(b), the manifestation of the settlor's intent regarding a trust's provisions as:
          (8)(a)(i) expressed in the trust instrument; or
          (8)(a)(ii) established by other evidence that would be admissible in a judicial proceeding; or
     (8)(b) the trust's provisions as established, determined, or amended by:
          (8)(b)(i) a trustee or trust director in accordance with applicable law;
          (8)(b)(ii) a court order; or
          (8)(b)(iii) a nonjudicial settlement agreement under Section 75-7-110. See Utah Code 75-12-102
Terms of a trust: means :
     (22)(a) except as otherwise provided in Subsection (22)(b), the manifestation of the settlor's intent regarding a trust's provisions as:
          (22)(a)(i) expressed in the trust instrument; or
          (22)(a)(ii) established by other evidence that would be admissible in a judicial proceeding;
     (22)(b) the trust's provisions as established, determined, or amended by:
          (22)(b)(i) a trustee or trust director in accordance with applicable law;
          (22)(b)(ii) a court order; or
          (22)(b)(iii) a nonjudicial settlement agreement under Section 75-7-110;
     (22)(c) for an estate, a will; or
     (22)(d) for a life estate or term interest, the corresponding manifestation of the rights of the beneficiaries. See Utah Code 75A-5-102
Terms of service agreement: means an agreement that controls the relationship between a user and a custodian. See Utah Code 75A-6-102
Terms of the instrument: means the manifestation of the intent of the maker of the instrument regarding the instrument's provisions as expressed in the instrument or as may be established by other evidence that would be admissible in a legal proceeding. See Utah Code 75A-4-102
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
Total wages: means all remuneration paid by an employer to employees for insured work. See Utah Code 35A-4-301
Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
Tribal unit: means a subdivision, subsidiary, or business enterprise wholly owned by an American Indian tribe. See Utah Code 35A-4-201
Trust: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-6-102
Trust: includes :
          (60)(a)(i) a health savings account, as defined in Section 223of the Internal Revenue Code;
          (60)(a)(ii) an express trust, private or charitable, with additions thereto, wherever and however created; or
          (60)(a)(iii) a trust created or determined by judgment or decree under which the trust is to be administered in the manner of an express trust. See Utah Code 75-1-201 v2
Trust: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-2-102
Trust: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-3-101
Trust: means the same as that term is defined in Section 75-1-201. See Utah Code 75A-4-102
Trust: includes :
(23)(a)(i) an express trust, private or charitable, with additions to the trust, wherever and however created; and
(23)(a)(ii) a trust created or determined by judgment or decree under which the trust is to be administered in the manner of an express trust. See Utah Code 75A-5-102
Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
Trust director: means a person that is granted a power of direction by the terms of a trust to the extent the power is exercisable while the person is not serving as a trustee, regardless of whether:
(9)(a) the terms of the trust refer to the person as a trust director; or
(9)(b) the person is a beneficiary or settlor of the trust. See Utah Code 75-12-102
Trustee: A person or institution holding and administering property in trust.
Trustee: includes an original, additional, and successor trustee, and a cotrustee. See Utah Code 75-12-102
Trustee: includes a successor trustee. See Utah Code 75A-6-102
Trustee: includes an original, additional, or successor trustee, whether appointed or confirmed by a court. See Utah Code 75A-5-102
Unemployment experience: means all factors, including benefit costs and taxable wages, which bear a direct relation to an employer's unemployment risk. See Utah Code 35A-4-301
United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
Unitrust: includes an express unitrust. See Utah Code 75A-5-301
Unitrust amount: means :
(6)(a) an amount computed by multiplying a determined value of a trust by a determined percentage; and
(6)(b) for a unitrust administered under a unitrust policy, the applicable value multiplied by the unitrust rate. See Utah Code 75A-5-301
Unitrust policy: means a policy described in Sections 75A-5-305 through 75A-5-309 and adopted under Section 75A-5-303. See Utah Code 75A-5-301
Unitrust rate: means the rate used to compute the unitrust amount under Subsection (6) for a unitrust administered under a unitrust policy. See Utah Code 75A-5-301
User: means a person that has an account with a custodian. See Utah Code 75A-6-102
Utah Code: means the 1953 recodification of the Utah Code, as amended, unless the text expressly references a portion of the 1953 recodification of the Utah Code as it existed:
     (42)(a) on the day on which the 1953 recodification of the Utah Code was enacted; or
     (42)(b)
          (42)(b)(i) after the day described in Subsection (42)(a); and
          (42)(b)(ii) before the most recent amendment to the referenced portion of the 1953 recodification of the Utah Code. See Utah Code 68-3-12.5
Venue: The geographical location in which a case is tried.
Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5
wages: means wages as currently defined by Section 3306(b), Internal Revenue Code of 1986, with modifications, subtractions, and adjustments provided in Subsections (2), (3), and (4). See Utah Code 35A-4-208
Week: means the period or periods of seven consecutive calendar days as the department may prescribe by rule. See Utah Code 35A-4-201
Writing: includes :
     (48)(a) printing;
     (48)(b) handwriting; and
     (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5